Article 739-3Calculation of Delinquency Charges on Individual Municipal Inhabitant Tax, Individual Prefectural Inhabitant Tax and Forest Environment Tax

With respect to the calculation of delinquency charges under Article 321-2 (including where the rules of that Article are followed pursuant to the provisions of Article 41, paragraph (1) and Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) and Article 326 (including where the rules of that Article are followed pursuant to the provisions of Article 41, paragraph (1) and Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) on individual municipal inhabitant tax, individual prefectural inhabitant tax that is assessed and collected together with it pursuant to the provisions of Article 41, paragraph (1), and forest environment tax that is assessed and collected together with them pursuant to the provisions of Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, those provisions are to be applied on the basis of the total of the amount of individual municipal inhabitant tax, the amount of individual prefectural inhabitant tax and the amount of forest environment tax.